Section 10A Deduction Stands Without Initial Manufacturing Activity; Cannot Be Revoked in Later Years Unless Initial Relief Is Withdrawn.

Section 10A Deduction Stands Without Initial Manufacturing Activity; Cannot Be Revoked in Later Years Unless Initial Relief Is Withdrawn. https://www.taxtmi.com/highlights?id=16304 Whether deduction u/s. 10A is allowed if in the initial year assessee has not carried out any manufacturing activity – unless relief granted for the first assessment year in which the claim was made and accepted is withdrawn or set aside, the Income Tax officer cannot withdraw the relief for subsequent years - AT en-us Wed, 11 Dec 2013 10:07:33 +0530 Wed, 11 Dec 2013 10:07:33 +0530 TaxTMI RSS Generator Section 10A Deduction Stands Without Initial Manufacturing Activity; Cannot Be Revoked in Later Years Unless Initial Relief Is Withdrawn. https://www.taxtmi.com/highlights?id=16304 Whether deduction u/s. 10A is allowed if in the initial year assessee has not carried out any manufacturing activity – unless relief granted for the first assessment year in which the claim was made and accepted is withdrawn or set aside, the Income Tax officer cannot withdraw the relief for subsequent years - AT Highlights Income Tax Wed, 11 Dec 2013 10:07:33 +0530 https://www.taxtmi.com/highlights?id=16304